Frannie Company adds direct materials at the beginning of the process so no additional direct materials costs are required to complete the beginning work in process inventory. In addition, 100% of the direct materials costs have been incurred on the ending work in process inventory. In terms of conversion, 75% of the beginning work in process inventory is complete while 40% of the ending work in process inventory is complete.
Complete the following table of physical units and equivalent units of production for direct materials and conversion costs: